Contents
5Interpretation#
For the purposes of applying the provisions of the Income Tax Act, the Income Tax Conventions Interpretation Act, the Income Tax Application Rules and the Income Tax Regulations in respect of the Arrangement
(a)references to a “country” or a “state” are, with such modifications as the circumstances require, to be read, respectively, as “country or jurisdiction” or “state or jurisdiction”, as the case may be;
(b)references to “treaty”, “convention” or “agreement” between Canada and another country or jurisdiction are, with such modifications as the circumstances require, to be read as including the Arrangement; and
(c)the Arrangement is to be considered as having been entered into between Canada and the jurisdiction of Taiwan.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.